BSO accounting journal, sample filling. The procedure for accounting and storage of strict reporting forms
Strict reporting forms are subject to accounting. Especially for such accounting, the legislation approved mandatory rules. Accounting for strict reporting forms in accounting must also be subject to the established procedure. This procedure should ensure the safety of the documentation in question. In particular, for accounting and storage of such forms, the responsible person must be charged with the relevant duties.
Strict reporting forms
Based on Art. 1.1 of the Federal Law of 05.22.2003 N 54-ФЗ (hereinafter referred to as the Law on CCP), strict reporting forms are primary accounting forms, the significance of which corresponds to a cash receipt. Such forms are generated in electronic form and (or) are issued for printing using a special automated system when making payments for services.
It contains a detailed list of requirements for a strict reporting form and the composition of its details. They are similar to the requirements that legislation places on a cashier's check. In particular, forms issued on paper should readily and not lose this property for at least six months.
According to the current version of the Law on CCT in 2017, when calculating, you should issue a form on paper and (or) send the BSO in electronic form to the subscriber number or email address provided by the client. Such sent and printed BSO is equivalent to BSO on paper, provided that the information specified in the paper form is identical to the information in the form sent to the buyer in electronic form.
In order to learn how to take into account the forms of strict reporting, you should refer to another legal act, namely to the Procedure, approved. Decree of the Government of the Russian Federation of 06.05.2008 N 359 (hereinafter - Decree No. 359).
Accounting for strict reporting documents
The procedure for recording, storing and filling out the relevant documentation is contained in clauses 13 - 20 of Decree No. 359. It is these standards that govern how to keep BSO records.
In particular, management needs to:
- to appoint an officer financially responsible for the SSR;
- take measures to create appropriate conditions for the storage of BSO (in safes, special sealed rooms, etc., making it possible to avoid theft or damage to documents);
- keep BSO records in a special book filled out in the prescribed manner (must be numbered, laced, signed by authorized officials and certified with a seal);
- create a special commission for the acceptance of strict reporting forms acquired on the side, accompanied by the completion of the relevant act;
- in order to properly account for strict reporting forms, in established cases, carry out their inventory;
- keep at least five years;
- destroy forms and their roots upon reaching the storage deadline on the basis of the act under the control of a specially created commission.
Accounting BSO (posting)
In order to determine the wiring, you should refer to the Instructions, approved. By order of the Ministry of Finance of the Russian Federation of October 31, 2000, N 94n. This NLA, in particular, answers the question of which account should take into account the documents of strict reporting in accounting.
According to the specified normative act, an off-balance account 006 is opened to account for information on the availability and movement of strict reporting forms. A conditional assessment is used to account for the forms. Analytical accounting is carried out separately for each type of documentation under consideration.
To write off the accounting BSO and the cost of their manufacture on the side, you can use 20 or 44 accounts. In case of self-production, the corresponding costs can also be attributed to these accounts.
The BSO includes a variety of documents confirming the fact of the provision of services to the public. It can be:
- tickets for public transport;
- receipts for payment of services;
- vouchers;
- season tickets, etc.
Legislation
All organizations providing services to the public should use KKM or strict reporting forms in their work. This is indicated in the Federal Law of 05.22.03 No. 55-ФЗ “On the use of cash registers in cash settlements and (or) settlements using payment cards”. According to him, the head of the company can independently choose the most convenient way of settlements with consumers for him.
Application in the work of the BSO should be based on Regulation No. 359 of 05/06/2008. on the implementation of cash settlements and (or) settlements using payment cards without using cash register control equipment. In it you can find basic information about such forms.
If an organization uses BSO in its work, it should have a register of strict reporting forms, which should be completed in a timely manner.
BSO accounting journal, sample fill
BSO Accounting Journal, sample
Book Requirements
The obligation to maintain a BSO registration book is enshrined in law. Information on this is contained in the Government Decision of 05/06/08. Number 359
The approved form of this document does not exist, therefore organizations can use the form 0504045, which is used in public institutions, or develop their own.
Sample BSO Accounting Book, Form 0504045
The pages of the document are stitched and numbered.
The document is maintained by the employee appointed by order of the head. Usually this responsibility is assigned to the accountant or cashier. The responsible employee carries out posting, storage of BSO, receiving funds from customers and issuing a form. He also makes entries in the journal.
Internal control over accounting is carried out during the inventory at the same time as checking cash balances. External verification is carried out by tax authorities. The result of the verification is indicated in the act.
Filling order
The book is intended for internal accounting BSO. It reflects information about the admission of BSOs and their issuance to a responsible employee. Information is grouped with the details of the BSO. Information on received, written-off and erroneously completed documents is entered. This happens as follows:
when entering data on receipt, the acceptance date, name, series, number and number of forms are indicated. The name, position and signature of the responsible person shall be indicated;
the procedure for the disposal of forms is made out similar to their reception;
when writing off, the document contains information about the reasons for writing off and data about the document on the basis of which the sheet was written off (for example, typographical marriage);
erroneously filled sheets cannot be thrown away. They need to be attached to the magazine.
Strict reporting forms journal, free
Is there a penalty for missing a magazine?
Failure to keep the book threatens the head of the company with a fine. This is referred to in Art. 120 of the Tax Code of the Russian Federation and Art. 15.11 Administrative Code.
Entrepreneurs and organizations that sell goods or provide services to the public, accepting cash or bank cards for payment, are required to make payments only through a cash register. All cases where the cash register is allowed not to be used are specifically listed in the law.
One such case is the provision of services to the public. In such a situation, both the individual entrepreneur and the organization have the right (and sometimes are required) to use the BSO. Part of these forms has approved forms, and in other cases, the organization can develop its own form of BSOusing the required details.
In addition to the mandatory details that the form should contain, the main requirement for them is their printing production, using special equipment to ensure continuous numbering of forms. By purchasing such forms (of a standard or self-developed form), the organization or entrepreneur must ensure their accounting, for which the BSO accounting book is used.
What it is?
Many entrepreneurs are looking for an SSR book form, but to date, the approved and only correct form of such a book does not exist. There are books printed in a typographic way, but they are not always commercially available and will not always be convenient for any organization. Therefore, you can use any “barn book” and even an ordinary school notebook as a book of records.
The journal of accounting for forms of strict reporting allows you to document the receipt and use of forms related to strict reporting. Typically, on the left side of the book, the receipt of forms is noted, which are purchased at the printing house, while indicating their numbers. And on the right side, as you use the forms, they are written off.
The reason for the cancellation of forms, in addition to their use, may be spoilage, which is also recorded accordingly. It is also possible to write off unused forms, which for any reason will not be further used.
Thus, having checked the BSO accounting book, the controlling organization can establish the "fate" of each particular form.
Who fills the BSO accounting book and how much is stored?
The procedure for registration and maintenance of the book of records must be approved by the local act of the organization or entrepreneur. This document should indicate the specific official who takes responsibility for receiving, properly storing, recording and issuing for use in the organization of strict reporting forms. With this official conclude an agreement on full liability. It is this official who makes entries in the book of account as the forms are received and retired.
The shelf life of the books of account is not fixed by law anywhere. However, from the shelf life of roots, spoiled and written-off forms, which is 5 years, we can conclude that the book of records should be stored, respectively, no less than the last forms, records of which it contains.
Thus, in the order for the registration and use of forms, you can set the shelf life of the book as 5 years from the date of the last entry in it. After this period, the book, along with the roots and damaged and discarded forms, is subject to destruction. In addition, the destruction of the book is possible no earlier than a month after the last inventory.
How to fill in?
Filling out a book designed to take BSO into account often causes difficulties precisely because its typical form does not exist. The law contains only the most general requirements. So, in the Regulation No. 359, which regulates the rules for conducting settlements without using cash registers, it is written that the book of account must be stitched and fully numbered, each sheet must be signed by the head (entrepreneur) and chief accountant and have a seal of the organization (entrepreneur).
As for maintaining records in the book of account, they can perform in a fairly free form. Upon receipt of the forms, a record is made, which should contain information about the organization, where the forms came from, the date, and also, without fail, the numbers of the forms received. If the forms (as happens most often) are stapled in books, then it is enough to write down the number of the first and last form in the block.
In the book of accounting, it is absolutely not necessary to make notes about each block issued to the buyer. Typically, forms are issued to a person conducting a direct settlement with the population in an amount sufficient to work for a certain period. If these are separate forms, then you can give out every day, if the unit is fastened, then the whole block is issued. In this case, again, the date is fixed, the numbers of the forms issued, the signatures of the person responsible for the proper maintenance of the book of records, and the person who received the forms are required.
Further, the forms can either be used for their intended purpose, then the person in charge submits the completed roots. Forms may be damaged. In this case, an appropriate entry is made in the accounting book indicating the reason and number of the damaged form, and the damaged form itself must also be saved.
Sometimes the question arises, what to do for an entrepreneur who works alone, how to keep an account book? Who will issue the forms to whom? Most often, it is advised to have two columns anyway, for the issuer and for the recipient, in which the entrepreneur signs himself. Thus, the BSO issues itself, but the accounting procedure is not violated and you can clearly see all the operations on the movement of the BSO.
Inventory
BSO inventory is carried out at the same time as cash inventory at the cash desk within the time periods prescribed by law, which are at least once a year, before preparing annual reports. Also, an inventory can be appointed by order of the head for various purposes and within the time limits specified by him. It is mandatory to take an inventory when changing persons who are liable.
In the process of inventory reconciliation of entries in the book of account and the numbers of used and damaged forms.
Thus, the BSO accounting book is an important tool for recording and controlling the movement of forms related to strict reporting. Its proper conduct allows with honor to withstand any external audit and maintain discipline within the organization.
We invite you to watch a video in which it is considered what BSO is and the rules for their accounting.
Very often, individual entrepreneurs and organizations use cash registers or strict reporting forms when working with individuals in their activities. In today's article, we’ll show you how to keep records of strict reporting forms. Also, from this publication, the reader learns what BSO is, what are the rules for their development and printing.
Strict reporting form (BSO) - a document that is used to process cash payments. You can purchase it in printed form in a printing house or create your own forms. If forms are created independently, they must have a number of mandatory details that are contained in the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (paragraph 3).
The use of independently developed strict reporting forms must be approved by order of the head.
It is also important to know that BSOs are used only by LLCs and individual entrepreneurs who provide services to the public.
Thus, having received money for the provided service, an individual entrepreneur or organization issues a document to the buyer that confirms the payment. As a rule, these are receipts, tickets or coupons. The above documents are executed on the BSO, which are equivalent to a cash receipt.
The Regulation, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, contains all the rules for the creation, storage and accounting of strict reporting forms.
BSO Forms
As noted above, there are such BSO, the form of which is developed by the executive authorities. Such BSOs include industry forms, namely:
- railway tickets;
- excursion vouchers.
These strict reporting forms are approved by the Ministry of Transport and the Ministry of Culture of the Russian Federation.
Most often, individual entrepreneurs and organizations independently develop a BSO form that contains all the necessary details, in accordance with applicable law, listed in Resolution of the Government of the Russian Federation dated May 6, 2008 No. 359 (paragraph 3).
Here are some of these BSO requirements:
1. Name (IP or LLC).
2. Number (six-digit) and series.
3. The type and cost of the service provided.
4. TIN (IP or LLC).
In addition, the law does not prohibit the use of the borrowed form of strict reporting forms, which was developed by another taxpayer (message of the Federal Tax Service of Russia for Moscow in the Letter dated 01.03.2010 No. 17-15 / 020721).
Please note that it is not necessary to register your chosen BSO option with government agencies. This is discussed in the Letter dated 01.29.2013 No. 03-01-15 / 1-14.
The strict reporting form must be approved by an internal document of your organization.
Methods for printing strict reporting forms
You can print a BSO in 2 ways:
1. At the printing house (which is entitled to issue these forms).
2. Independently (using an automated system).
Such an automated system could be a modified cash register. This device, unlike a regular CCP, does not need to be registered with the tax service (Letter of the Federal Tax Service of Russia of 08.24.2012 No. AC-4-2 / \u200b\u200b14038).
Note that a regular computer with a printer for printing BSO will not work. This point of view has been repeatedly expressed by officials of the Ministry of Finance of the Russian Federation (for example, Letter dated 03.11.2010 No. 03-01-15 / 8-250).
Accounting and tax accounting BSO
To account for the availability (issuance) of forms of strict reporting, an off-balance account 006 “Forms of strict reporting” is used. This account keeps records of strict reporting forms at a notional value. It is approved in the accounting policies of the organization or individual entrepreneur.
Accounting BSO, made by printing
The costs of the production or purchase of strict reporting forms in the printing house are taken into account as expenses for ordinary activities. Expenses are written off to the following expense accounts 20, 25, 26 and 44, reflected by such posting:
Debit 60 Credit 51 - Paid services for production of BSO were paid (money was transferred for the purchase of BSO).
BSOs that were made in the printing house are taken into account as follows: the receipt of the forms is entered in the acceptance certificate, and their further promotion is recorded in the register of strict reporting forms.
There is no unified form of such a journal. IP or LLC independently develop a journal form and keep it.
In the logbook of accounting of BSO usually include such columns as:
1. Date of receipt of forms.
2. The number of forms received.
3. The person who submitted the forms.
4. Details of the document.
The journal displays the current balance for each item, including the series and BSO number. The balance should be confirmed by an act of inventory of strict reporting forms.
Sheets must be numbered and laced. The journal is certified by the signature and seal of the head. Maintaining BSO records is similar to maintaining a cash book.
At the time of receiving money from the client, the employee of the organization (or individual entrepreneur) fills out the form and indicates the amount of money received in it. After that, the main part of the completed BSO is transferred to the client. The tear-off part (spine) of the form remains with the employee of the organization (IP). If the form does not have a tear-off part, a copy of the BSO is made.
The amount received from the client is entered in the cash receipt order and is recorded in the cash book. A spine or a copy of the strict reporting form is a document that confirms the receipt of cash.
In the case of a tax audit, the inspection staff will recount the roots or copies of the BSO and make sure that their number coincides with what was reflected in the register of strict reporting forms. After that, tax officers add up the amounts indicated in the roots (copies) of the strict reporting forms and compare them with the amount of revenue spent at the cash desk.
Accounting BSO, made independently
When BSOs were manufactured using an automated system, the accounting of strict reporting forms is carried out by this system. Thus, the system captures and simultaneously saves information about all forms that were issued, including their numbers and series. If there is such a system, there is no need to keep BSO records.
With the independent production of BSO, expenses are written off to accounts 20, 25, 26, 44:
Debit 20, 25, 26, 44 Credit 60 - Charged costs of the purchase, manufacture of BSO.
During the audit, tax inspectors may require you to provide them with data on issued forms that are stored in the system. According to paragraph 12 of Regulation No. 359, the taxpayer is obliged to provide this information to tax officials.
Inspectors verify the number of BSO, which is fixed by the system with the number of roots (copies) of strict reporting forms. After that, the correspondence of the amount on the roots with the amounts indicated on the debit of account 50 is checked.
BSO Accounting for Resale
A situation may arise when the accountant at the time of purchase of the forms is not sure how exactly the BSO will be used in the future. That is, they must be reflected on account 10 “Materials”.
In the case of the sale of BSO, they are first transferred to account 41 “Goods”. After that, the sale is reflected in the following transactions:
1. Debit 62 Credit 91 - revenue from sales of BSO.
2. Debit 91 Credit 68 - VAT accrued for the implementation of the BSO.
3. Debit 91 Credit 41 - the purchase price / cost of creating implemented BSO.
The book of accounting of forms of strict reporting (BSO accounting journal)
As mentioned above, if BSOs are made by printing, a BSO accounting book should be kept.
At the same time, according to the current legislation, an economic entity has the right to independently develop a suitable register of strict reporting forms. The finished book must be numbered and stitched. After that, the head, accountant of the organization and the person in charge sign the book and seal it with a seal.
After this, a bookkeeping regulation is created, which is fixed by the publication of the corresponding act indicating the person responsible for the book. After that, the responsible person and the head of the organization (SP) sign a liability agreement.
Registration of forms is carried out by their number, series, name, date of receipt.
As mentioned above, BSOs made using automated systems do not require a book.
BSO Accounting Book - Sample Fill
By clicking on the button below, the reader can download a sample fill in the log of BSO accounting.
All cash operations of the organization must be conducted through cash registers. Strict reporting forms (BSO) are required for those institutions that accept cash directly without using CCPs (Article 2 54-FZ of 05.22.2003). Budget institutions in this matter are no exception. All cash flows made without the use of CCPs are mandatory reflected in a special book - the journal of accounting for forms of strict reporting, a sample of which we will cover in steps.
When to use BSO
They apply in the following cases:
- catering services in educational institutions;
- retail sale of periodicals and related products at kiosks;
- sale of tickets;
- sale of securities;
- the provision of various services to the population and so on.
Where to get the BSO journal form
The current legislation does not provide for a uniform journal format, therefore organizations have the ability to independently compose such a register. However, budgetary institutions are encouraged to use the unified form 0504045, which has worked out the structural and substantive parts that clearly reflect the movement of strict reporting forms (Order of the Ministry of Finance of the Russian Federation No. 52n of 03/30/2015). The unified register of accounting forms of strict reporting can be downloaded for free on our website.
Form in the form of OKUD 0504045
How to fill
It is necessary to follow certain rules that are established at the legislative level:
- Each sheet of the book must be flashed and numbered in order.
- All sections are signed by the head and chief accountant of the institution.
- When filling out, not only the name of the BSO is indicated, but also its series and number.
Step 1. First of all, fill out the title page or document header. Here you must indicate the name of the register - the register of strict reporting forms, as well as the reporting period. Next is the full (short) name of the institution, the necessary details and the structural unit responsible for maintaining the book.
Step 2. After filling out the title page, the tabular section is filled. The following information must be entered into the table:
- date of receipt or issuance of BSO;
- name of counterparty;
- details of the document - the grounds for issuing the form;
- number, series and number of BSOs on arrival;
- quantity, series and number of BSO in terms of consumption;
- the number, series and number of sheets remaining in the institution;
- totals for income, expense and balance.
Inaccuracies, corrections and distortions of information when filling out the book are not allowed. If the responsible officer made a mistake, corrections are made as follows: incorrect information is crossed out, then the correct data and the phrase “Corrected believe” are indicated, the signature of the responsible person, the seal and the date are put.
Step 3. The completed BSO accounting journal (you can download the sample for free at the end of the article) is numbered and stitched, certified by the head’s signature and seal (if used in the organization).
Who keeps the book of accounting
The accounting registers are completed both in paper form and electronically, using specialized accounting programs. He maintains a BSO accounting journal, the sample of which we are considering, a responsible accounting officer. He is appointed by order of the head of the organization. Also in the order you need to determine the place and shelf life of the form.
How much to store
The validity period of a journal is a reporting or tax period. Throughout the entire period of application, the book is kept in accounting. After the use of the register is completed, it must be transferred to the archive and stored for a period determined by order and local regulations, but not less than 5 years.